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The study guide is intended for students of higher educational institutions of the training direction 6.030504 «Business Economics».

The textbook, in accordance with the curriculum, covers the theoretical and organisational foundations of audit, methods of auditing assets and liabilities, income and expenses, financial statements. The material is presented taking into account the national regulatory framework and International Standards on Auditing adopted by the Audit Chamber of Ukraine as national standards.

The textbook is intended for students of economic specialities of higher educational institutions studying the discipline "Audit", as well as for practicing auditors.